The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

Theresearch took the spatial autoregressive model: SAR and spatial error model: SEM in an attempt to provide a practical evident that proves the importance of spatial analysis, with a particular focus on the importance of using regression models spatial andthat includes all of them spatial dependence, which we can test its presence or not by using Moran test. While ignoring this dependency may lead to the loss of important information about the phenomenon under research is reflected in the end on the strength of the statistical estimation power, as these models are the link between the usual regression models with time-series models. Spatial analysis had

Mottos Of Opposition Movements In iraq during the umayyad period and their religious and political indications - al shia and al khawarij

The electro-optic coefficient r63 and r41 are determined in congruent KDP crystals, using an experimental method based upon the direct measurement of material. Sénarmont system for electro-optic coefficient measurement and characterization of crystals was modified. This modification allowed us to obtain on the frequency dispersion dependence of the electro-optic coefficients within a frequency range up to 20 MHz and on a new version of modulation depth method. To the best of our knowledge, by using this system, the electro-optic coefficients r63 and r41 in different configurations (transverse and longitudinal) have been measured for the first time within a frequency range up to 20 MHz. The measurements have been investigated as a functi

       Most of the cinema and television production relies on the use of modern digital technologies, which today become the as ideal as the artistic expressive style that sends aesthetic values ​​through the use of electronic elements of the language of cinema and television to achieve aesthetic dazzling, and design the digital production for the purpose of persuasion, as well as the use of digital effects and graphics to activate the aesthetic pleasure. The research tries to subject all these aspetcs to study and apply them to a modern sample in order to get the results that confirm this technical and artistic aesthetic synergy that leads to the emergence of a cinema and television achievement the leas

   The region of Kirkuk and its surrounding areas, including (Baba, Jambour, Qara Chuq, Qaiyarah, Demir Dagh, Bai Hassan, Taq Taq, Makhul, Gilabat as well as southern Mosul and the cities of Erbil and Sulymania, are known as one of the oldest discovered oil fields in northern Iraq. This area presents a significant opportunity for further organic geochemical analysis to describe maturation zones and estimate economically generated hydrocarbons with particular reference to the Sargelu formation, to enhance hydrocarbons productivity. To assess the potential of these oil fields, it is essential to perform correlation, comparisons, and geochemical analyses of the data collected from exploration wells in the surrounding area. This appro

The relation between anemia and inflammatory immune response has lately had much attention. This research was conducted from October 2018 until April 2019, including  (110) children below 12 years from both gender in some Hospitals, Primary Health care centers, Public Primary Schools and Kindergarten in Baghdad, Iraq. The objective of this study is to determine the possible correlation between iron deficiency anemia and inflammatory immune response  among children infected with Entamoeba  histolytica or Giardia  lamblia. Blood samples were taken from all groups to measure  hemoglobin level, serum iron, total iron binding capacity (TIBC), mean corpuscular volume (MCV), and mean corpuscular  hemoglobin concentration

Background and objectives: Whether to use a cold scalpel or laser surgery to remove a lesion in the skin of the craniofacial area is the main question the surgeon asks him- or herself to do. The study tried to extend the literature with data that may help the surgeons to choose the right method. Methods: Thirty patients with intra- and extraoral craniofacial skin lesions managed by Carbone dioxide (CO2) laser surgery. Results: The most common type of lesion treated was melanocytic nevi (15 patients; 50%). Conclusion: The main complication of CO2 laser surgery is the remaining permanent hypopigmentation of the treated area; however, the CO2 laser has many advantages (especially at the time of surgery) making it a good choice for the manageme